Gujarat Court January 1998 Judgments
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Commissioner of Income-tax Vs. Cadila Chemicals (P) Ltd.
Court: Gujarat
Decided on: Jan-13-1998
Reported in: (1998)144CTR(Guj)663
R. K. ABICHANDANI, J. :The Revenue has prayed for calling for statement of case in connection with the following question suggested by it in para 4 of the application :'Whether the Tribunal is right in law and on facts in deleting the addition of Rs. 3,93,955 for customs duty from closing stock under s. 43B ?'2. Earlier, the applicant had applied under s. 256(1) of the IT Act before the Tribunal for referring the aforesaid question for the opinion of this Court. The Tribunal by its order dt. 24th February, 1997, held that since the matter was squarely covered by decision of this Court in Lakhanpal National Ltd. vs . ITO : [1986]162ITR240(Guj) no question of law arose from its order for seeking opinion of the High Court, which had already decided the question.3. The learned counsel appearing for the applicant Revenue contended that when there existed a question of law in the matter, the High Court, on the authority of the Supreme Court in D. B. Madan vs. CIT (1992) 102 CTR (SC) 169 shou...
Linder Frank Wolfgang Vs. Union of India (Uoi) and ors.
Court: Gujarat
Decided on: Jan-12-1998
Reported in: 1998CriLJ1752
ORDERN.N. Mathur, J.1. Petitioner-detenu-Mr. Linder Frank Wolfgang is a Foreign National holding passport of Federal Republic of Germany. He was arrested by the officers of the Customs Department on 18-12-1996 when he arrived at Ahmedabad International Airport from Muscat by Indian Airlines Flight No. IC 886. It is alleged that he passed through green channel along with his baggage consisting of two hand bags, at the exitgate, the petitioner was intercepted on account of his suspicious movement. On personal search in presence of panchas, the pair of sandals worn by him appeared unusually heavy. He admitted before the panchas that the said pair of sandals contained gold. The said sandals were passed through screening machines installed at the Arrival Hall of the airport which showed dark patches on the monitor of the screening machine indicating pieces of heavy metals. On detailed examination of the said pair of sandals, in all 88 gold bars of 10 tolas each totally weighing 10,264 kgs. ...
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